Double taxation agreement adoption brings treaty provisions into Indian law enabling relief from double taxation and information exchange. The Central Government, under Section 90A of the Income tax Act, has adopted the India Taipei agreement for avoidance of double taxation and prevention of ... Summary
Double taxation agreement adoption brings treaty provisions into Indian law enabling relief from double taxation and information exchange.
The Central Government, under Section 90A of the Income tax Act, has adopted the India Taipei agreement for avoidance of double taxation and prevention of fiscal evasion and notifies that its provisions shall be given effect in India from the commencement of the specified fiscal year; the agreement applies to persons who are residents of one or both territories, extending treaty relief and reciprocal mechanisms to such residents.
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